Philippines
Exports
Technical standard or health certificate,
terminal handling receipt, certificate of origin,
packing list, bill of lading, commercial invoice
and customs export declaration.
Licences
Imports
Licences with quotas: some agricultural
imports.
Other regulated imports require permits from
the relevant government regulatory authority.
Exports
Regulated exports require permits from the
relevant government regulatory authority.
Exports may be licensed for environmental,
health or security reasons.
Tariffs/Taxes
Imports
There are four tariff rates: 0, 1, 3 and 5
percent.
VAT of 12 percent is applied to imports as
well.
The Philippines has reduced almost all
import tariffs for other ASEAN member to
between zero and 5 percent, in accordance
with the Common Effective Preferential Tariff
(CEPT) Scheme for AFTA.
Most favoured nation (MFN) tariff rates apply
to imports from non-ASEAN countries.
Higher tariff rates usually apply to imports
of manufactured items that compete with
domestically produced goods.
Imports of finished automobiles and
motorcycles are subject to the highest tariff
rate applied to non-agricultural products,
under the government’s Motor Vehicle
Development Program (MVDP).
Other products that attract high tariffs include
grains, livestock, poultry and meat products,
sugar, potatoes, onions, coffee and fresh
citrus.
Exports
None.Financing requirements for imports/
exports
None.Prohibited items
Imports
Items that are prohibited for reasons of
public health and national security protection
and for moral reasons or industrial policy.
Exports
The Philippines operates a negative list of
exports that are prohibited, including fauna
and flora.